|
|
发表于 2022-2-25 23:06
来自手机
|显示全部楼层
此文章由 plztobehonest 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 plztobehonest 所有！转贴必须注明作者、出处和本声明，并保持内容完整
Purchase of a new principal place of residence
A dual principal place of residence exemption is available where an individual owner or eligible trustee purchases new land to be used as a principal place of residence but, as at 31 December of the year before the assessment year, the owner or vested beneficiary has not yet moved out of their existing principal place of residence.
In these circumstances, both the new principal place of residence and old principal place of residence will be exempt from land tax for that assessment year. However, the owner or trustee cannot derive any income from the new principal place of residence while it is not occupied as their principal place of residence in the year preceding the tax year.
This additional exemption may be revoked if the individual owner or vested beneficiary does not move into the new principal place of residence within 12 months of its purchase and use it as their principal place of residence for at least six continuous months.
Sale of an old principal place of residence
A dual principal place of residence exemption is also available where an individual owner or vested beneficiary has moved into a new principal place of residence but, as at 31 December of the year before the assessment year, still owned the old principal place of residence.
In this case, both the old and new principal place of residence will be exempt for that assessment year even though the owner or beneficiary is no longer living in the old principal place of residence.
The individual owner or trustee cannot derive any income from the old principal place of residence land while it is not occupied as their principal place of residence in the year preceding the tax year. The exemption may be revoked if the old principal place of residence has not been sold by the end of the assessment year for which the exemption is granted. |
评分
-
查看全部评分
|
牵你的手，去看最美丽的风景 --- 2007 April 新西兰 南岛之秋 (2007-4-28) Jenny_2000 
墨市找casual工秘籍（非专业） (2005-12-8) flyswat 
